Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

101000 Fund Balance With Treasury N A D B/E D/C G #

109000 Fund Balance With Treasury Under a Continuing Resolution N P D E D/C G #110100 General Fund Operating Cash N P D B/E D/C N 

110300 Restricted Operating Cash N P D B/E D/C N 110900 Checks Outstanding N P C B/E D/C N 111000 Undeposited Collections N P D B/E D/C A/S N

112000 Imprest Funds N A D B/E D/C N

112500 U.S. Debit Card Funds N A D B/E D/C N113000 Funds Held by the Public N A D B/E D/C N114500

Cash Held by U.S. Disbursing Officers Outside the Treasury's GeneralAccount N P D B/E D/C N 

119000 Other Cash N P D B/E D/C N

119300 International Monetary Fund Assets - Reserve Position N A D B/E D/C N

119400

Exchange Stabilization Fund Assets - Holdings of Special Drawing Rights N A D B/E D/C N

119500 Other Monetary Assets N A D B/E D/C N

120000 Foreign Currency N P D B/E D/C N120500 Foreign Currency Denominated Equivalent Assets N A D B/E D/C N 120900 Uninvested Foreign Currency N A D B/E D/C N 125000 Central Accounting/Agency Reconciliation Account N P D B/E D/C N 131000 Accounts Receivable N P D B/E D/C A/S F/N #131900 Allowance for Loss on Accounts Receivable N P C B/E D/C A/S F/N #

132000 Funded Employment Benefit Contributions Receivable N P D B/E D/C F/N #132100 Unfunded FECA Benefit Contributions Receivable N P D B/E D/C F/N #132500 Taxes Receivable N P D B/E D/C A/S G/N #132900 Allowance for Loss on Taxes Receivable N P C B/E D/C A/S N133000 Receivable for Transfers of Currently Invested Balances N P D B/E D/C F #133500 Expenditure Transfers Receivable N P D B/E D/C F #

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

DRAFT T/L S2 15-01 IV AT - 1 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

134000 Interest Receivable - Not Otherwise Classified N P D B/E D/C A/S F/N #

134100 Interest Receivable - Loans N P D B/E D/C A/S F/N #

134200 Interest Receivable - Investments N A D B/E D/C A/S F/N/Z #134300 Interest Receivable - Taxes N P D B/E D/C A/S N134400 Interest Receivable on Special Drawing Rights N P D B/E D/C A N 134500 Allowance for Loss on Interest Receivable - Loans N P C B/E D/C A/S N134600 Allowance for Loss on Interest Receivable - Investments N P C B/E D/C A/S N134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified N P C B/E D/C A/S N134800 Allowance for Loss on Interest Receivable - Taxes N P C B/E D/C A/S N135000 Loans Receivable N P D B/E D/C F/N #

135100 Capitalized Loan Interest Receivable - Non-Credit Reform N P D B/E D/C F #135900 Allowance for Loss on Loans Receivable N P C B/E D/C N

136000 Penalties and Fines Receivable - Not Otherwise Classified N P D B/E D/C A/S F/N #136100 Penalties and Fines Receivable - Loans N P D B/E D/C A/S F/N #136300 Penalties and Fines Receivable - Taxes N P D B/E D/C A/S N136500 Allowance for Loss on Penalties and Fines Receivable - Loans N P C B/E D/C A/S N136700

Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified N P C B/E D/C A/S N

136800 Allowance for Loss on Penalties and Fines Receivable - Taxes N P C B/E D/C A/S N137000 Administrative Fees Receivable - Not Otherwise Classified N P D B/E D/C A/S F/N #137100 Administrative Fees Receivable - Loans N P D B/E D/C A/S F/N #137300 Administrative Fees Receivable - Taxes N P D B/E D/C A/S G/N #137500 Allowance for Loss on Administrative Fees Receivable - Loans N P C B/E D/C A/S N

DRAFT T/L S2 15-01 IV AT - 2 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

137700

Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified N P C B/E D/C A/S N

137800 Allowance for Loss on Administrative Fees Receivable - Taxes N P C B/E D/C A/S N138000 Loans Receivable - Troubled Assets Relief Program N P D B/E D/C N138100 Interest Receivable - Loans - Troubled Assets Relief Program N P D B/E D/C N138400 Interest Receivable - Foreign Currency Denominated Assets N P D B/E D/C A N 138500

Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program N P C B/E D/C N

138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program N P C B/E D/C N139900 Allowance for Subsidy N P C B/E D/C N141000 Advances and Prepayments N P D B/E D/C F/N #151100 Operating Materials and Supplies Held for Use N P D B/E D/C N151200 Operating Materials and Supplies Held in Reserve for Future Use N P D B/E D/C N151300

Operating Materials and Supplies - Excess, Obsolete, and Unserviceable N P D B/E D/C N

151400 Operating Materials and Supplies Held for Repair N P D B/E D/C N151900 Operating Materials and Supplies - Allowance N P C B/E D/C N152100 Inventory Purchased for Resale N P D B/E D/C N152200 Inventory Held in Reserve for Future Sale N P D B/E D/C N152300 Inventory Held for Repair N P D B/E D/C N152400 Inventory - Excess, Obsolete, and Unserviceable N P D B/E D/C N152500 Inventory - Raw Materials N P D B/E D/C N152600 Inventory - Work-in-Process N P D B/E D/C N152700 Inventory - Finished Goods N P D B/E D/C N152900 Inventory - Allowance N P C B/E D/C N

DRAFT T/L S2 15-01 IV AT - 3 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

153100 Seized Monetary Instruments N P D B/E D/C N

153200 Seized Cash Deposited N P D B/E D/C N154100 Forfeited Property Held for Sale N P D B/E D/C N154200 Forfeited Property Held for Donation or Use N P D B/E D/C N154900 Forfeited Property - Allowance N P C B/E D/C N155100 Foreclosed Property N P D B/E D/C N155900 Foreclosed Property - Allowance N P C B/E D/C N156100

Commodities Held Under Price Support and Stabilization Support Programs N P D B/E D/C N

156900 Commodities - Allowance N P C B/E D/C N157100 Stockpile Materials Held in Reserve N P D B/E D/C N157200 Stockpile Materials Held for Sale N P D B/E D/C N159100 Other Related Property N P D B/E D/C N159900 Other Related Property - Allowance N P C B/E D/C N161000

Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service N A D B/E D/C F/N/Z #

161100

Discount on U.S. Treasury Securities Issued by the Bureau of the Fisca

Service N A C B/E D/C F/N/Z #

161200

Premium on U.S. Treasury Securities Issued by the Bureau of the Fisca

Service N A D B/E D/C F/N/Z #

161300

Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service N A D B/E D/C F/N/Z #

161800 Market Adjustment - Investments N A D B/E D/C E/F/N #162000

Investments in Securities Other Than the Bureau of the Fiscal Service Securities N A D B/E D/C E/F/N #

162100

Discount on Securities Other Than the Bureau of the Fiscal Service Securities N A C B/E D/C F/N #

162200

Premium on Securities Other Than the Bureau of the Fiscal Service Securities N A D B/E D/C F/N #

162300

Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities N A D B/E D/C F/N #

DRAFT T/L S2 15-01 IV AT - 4 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

163000

Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureauof the Fiscal Service N A D B/E D/C F #

163100

Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau othe Fiscal Service N A C B/E D/C F #

163300

Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service N A D B/E D/C F #

164200

Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act N A D B/E D/C N

164300

Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act N A C B/E D/C F/N #

164400

Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act N A D B/E D/C N

164500

Allowance for Subsidy - Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act N A C B/E D/C N

164600

Discount on Securities Account for Under the Provisions of the Federal Credit Reform Act N A C B/E D/C N

164700

Premium on Securities Accounted for Under the Provisions of the Federal Credit Reform Act N A D B/E D/C N

165000 Preferred Stock in Federal Government Sponsored Enterprise N A D B/E D/C N165100

Market Adjustment - Senior Preferred Stock in Federal Government Sponsored Enterprise N A D B/E D/C N

165200 Common Stock Warrants in Federal Government Sponsored Enterprise N A D B/E D/C N165300

Market Adjustment - Common Stock Warrants in Federal Government Sponsored Enterprise N A D B/E D/C N

167000 Foreign Investments N A D B/E D/C N 167100 Discount on Foreign Investments N A C B/E D/C N 167200 Premium on Foreign Investments N A D B/E D/C N 167900 Foreign Exchange Rate Revalue Adjustments - Investments N A D B/E D/C N 169000 Other Investments N P D B/E D/C F/N #171100 Land and Land Rights N P D B/E D/C N171200 Improvements to Land N P D B/E D/C N171900 Accumulated Depreciation on Improvements to Land N P C B/E D/C N172000 Construction-in-Progress N P D B/E D/C N173000 Buildings, Improvements, and Renovations N P D B/E D/C N173900

Accumulated Depreciation on Buildings, Improvements, and Renovations N P C B/E D/C N

DRAFT T/L S2 15-01 IV AT - 5 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

174000 Other Structures and Facilities N P D B/E D/C N

174900 Accumulated Depreciation on Other Structures and Facilities N P C B/E D/C N175000 Equipment N P D B/E D/C N175900 Accumulated Depreciation on Equipment N P C B/E D/C N181000 Assets Under Capital Lease N P D B/E D/C N181900 Accumulated Depreciation on Assets Under Capital Lease N P C B/E D/C N182000 Leasehold Improvements N P D B/E D/C N182900 Accumulated Amortization on Leasehold Improvements N P C B/E D/C N183000 Internal-Use Software N P D B/E D/C N183200 Internal-Use Software in Development N P D B/E D/C N183900 Accumulated Amortization on Internal-Use Software N P C B/E D/C N184000 Other Natural Resources N P D B/E D/C N184900 Allowance for Depletion N P C B/E D/C N189000 Other General Property, Plant, and Equipment N P D B/E D/C N189900

Accumulated Depreciation on Other General Property, Plant, and Equipment N P C B/E D/C N

192100 Receivable From Appropriations N P D B/E D/C A/S G #

192300 Contingent Receivable for Capital Transfers N P D B/E D/C F #

192500 Capital Transfers Receivable N P D B/E D/C F #198000 Asset for Agency's Custodial and Non-Entity Liabilities N P D B/E D/C F #199000 Other Assets N P D B/E D/C F/G/N #199500

General Property, Plant, and Equipment Permanently Removed but Not

Yet Disposed N P D B/E D/C N

199900 Central Accounting Control Account N P D B/E D/C 201000 Liability for Fund Balance With Treasury N P C B/E D/C F/N #211000 Accounts Payable N P C B/E D/C A/S F/N #

DRAFT T/L S2 15-01 IV AT - 6 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

211200 Accounts Payable for Federal Government Sponsored Enterprise N P C B/E D/C N

212000 Disbursements in Transit N P C B/E D/C F/N #213000 Contract Holdbacks N P C B/E D/C F/N #214000 Accrued Interest Payable - Not Otherwise Classified N P C B/E D/C F/N #214100 Accrued Interest Payable - Debt Loans N P C B/E D/C F/N #214200 Accrued Interest Payable - Debt N P C B/E D/C F/N #215000 Payable for Transfers of Currently Invested Balances N P C B/E D/C F #215500 Expenditure Transfers Payable N P C B/E D/C F #216000 Entitlement Benefits Due and Payable N P C B/E D/C N217000 Subsidy Payable to the Financing Account N P C B/E D/C F #218000 Loan Guarantee Liability N P C B/E D/C N219000 Other Liabilities With Related Budgetary Obligations N P C B/E D/C F/N #219100 Employee Health Care Liability Incurred but Not Reported N P C B/E D/C N219200

Special Drawing Right (SDR) Certificates Issued to Federal ReserveBanks N P C B/E D/C N 

219300 Allocation of Special Drawing Rights (SDRs) N P C B/E D/C N 221000 Accrued Funded Payroll and Leave N P C B/E D/C N

221100 Withholdings Payable N P C B/E D/C N221300 Employer Contributions and Payroll Taxes Payable N P C B/E D/C F/N/Z #221500 Other Post Employment Benefits Due and Payable N P C B/E D/C F/N #221600 Pension Benefits Due and Payable to Beneficiaries N P C B/E D/C N221700 Benefit Premiums Payable to Carriers N P C B/E D/C N221800 Life Insurance Benefits Due and Payable to Beneficiaries N P C B/E D/C N222000 Unfunded Leave N P C B/E D/C N

DRAFT T/L S2 15-01 IV AT - 7 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

222500 Unfunded FECA Liability N P C B/E D/C F/Z #

229000 Other Unfunded Employment Related Liability N P C B/E D/C F/N/Z #231000 Liability for Advances and Prepayments N P C B/E D/C F/N #232000 Other Deferred Revenue N P C B/E D/C N240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections N P C B/E D/C N/Z241000 Liability for Clearing Accounts N P C B/E D/C N/Z 

251000 Principal Payable to the Bureau of the Fiscal Service N P C B/E D/C F #

251100 Capitalized Loan Interest Payable - Non-Credit Reform N P C B/E D/C F #252000 Principal Payable to the Federal Financing Bank N P C B/E D/C F #253000

Securities Issued by Federal Agencies Under General and Special Financing Authority N P C B/E D/C F/N #

253100

Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority N P D B/E D/C F/N #

253200

Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority N P C B/E D/C F/N #

253300

Amortization of Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority N P C B/E D/C F/N #

253400

Amortization of Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority N P D B/E D/C F/N #

254000 Participation Certificates N P C B/E D/C F/N #259000 Other Debt N P C B/E D/C F/G/N #261000 Actuarial Pension Liability N P C B/E D/C N262000 Actuarial Health Insurance Liability N P C B/E D/C N263000 Actuarial Life Insurance Liability N P C B/E D/C N265000 Actuarial FECA Liability N P C B/E D/C N266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs N P C B/E D/C N267000 Actuarial Liabilities for Treasury-Managed Benefit Programs N P C B/E D/C N

DRAFT T/L S2 15-01 IV AT - 8 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

269000 Other Actuarial Liabilities N P C B/E D/C N

291000 Prior Liens Outstanding on Acquired Collateral N P C B/E D/C N292000 Contingent Liabilities N P C B/E D/C F/N #292200 Contingent Liabilities - Federal Government Sponsored Enterprise N P C B/E D/C N292300 Contingent Liability for Capital Transfers N P C B/E D/C F #294000 Capital Lease Liability N P C B/E D/C F/N #296000 Accounts Payable From Canceled Appropriations N P C B/E D/C F/N #

297000 Liability for Capital Transfers N P C B/E D/C A/S F #

298000 Custodial Liability N P C B/E D/C S G/N/Z #

298500

Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity N P C B/E D/C A G #

299000 Other Liabilities Without Related Budgetary Obligations N P C B/E D/C F/G/N/Z #299500 Estimated Cleanup Cost Liability N P C B/E D/C N

310000 Unexpended Appropriations - Cumulative N P C B/E D/C

310100 Unexpended Appropriations - Appropriations Received N P C E D/C G #310200 Unexpended Appropriations - Transfers-In N P C E D/C F #310300 Unexpended Appropriations - Transfers-Out N P D E D/C F #310500

Unexpended Appropriations - Prior Period Adjustments Due toCorrections of Errors - Years Preceding the Prior Year N P D E D/C Z

310600 Unexpended Appropriations - Adjustments N P D E D/C G #310700 Unexpended Appropriations - Used N P D E D/C G #310800

Unexpended Appropriations - Prior-Period Adjustments Due toCorrections of Errors N P D E D/C Z

310900

Unexpended Appropriations - Prior-Period Adjustments Due toChanges in Accounting Principles N P D E D/C Z

320000 Appropriations Outstanding - Cumulative N P D B/E D/C 320100 Appropriations Outstanding - Warrants Issued N P D E D/C F #320600 Appropriations Outstanding - Adjustments N P C E D/C F #320700 Appropriations Outstanding - Expended N P C E D/C F #331000 Cumulative Results of Operations N P C B/E D/C

340000 Fiduciary Net Assets N P C B/E D/C

DRAFT T/L S2 15-01 IV AT - 9 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

341000 Contributions to Fiduciary Net Assets N P C E D/C

342000 Withdrawals or Distributions of Fiduciary Net Assets N P D E D/C403200 Estimated Indefinite Contract Authority Y B D E D/C D/M 403400 Anticipated Adjustments to Contract Authority Y B C E D/C D/M

404200 Estimated Indefinite Borrowing Authority Y B D E D/C D/M F/P/T 1992-2016404400 Anticipated Reductions to Borrowing Authority Y B C E D/C D/M 1992-2016404700

Anticipated Transfers to the General Fund of the Treasury - CurrentYear Authority Y B C E D/C B/P/S D/M 1992-2016

404800

Anticipated Transfers to the General Fund of the Treasury - Prior-YearBalances Y B C E D/C 1992-2016

406000 Anticipated Collections From Non-Federal Sources Y B D E D/C A/B/E D/M 1992-2016 407000 Anticipated Collections From Federal Sources Y B D E D/C A/B/E D/M 1992-2016 408100

Amounts Appropriated From a Specific Treasury-Managed Trust FundTAFS - Receivable - Transferred N B C E D/C

B/C/D/P/

R/S D/M 1992-2016

408200

Allocations of Realized Authority - To Be Transferred From InvestedBalances - Transferred N B C E D/C

B/C/D/P/

R/S D/M 1992-2016

408300 Transfers - Current-Year Authority - Receivable - Transferred N B C E D/C

B/C/D/P/

R/S D/M 1992-2016

411100 Debt Liquidation Appropriations N B D E D/C D/P D/M 411200 Liquidation of Deficiency - Appropriations N B D E D/C D/M 411300

Appropriated Receipts Derived from Unavailable Trust or Special FundReceipts N B D E D/C D/P D/M 

411400

Appropriated Receipts Derived from Available Trust or Special FundReceipts N B D E D/C D/P D/M 

411500 Loan Subsidy Appropriation N B D E D/C D/P D/M 

411600 Debt Forgiveness Appropriation N B D E D/C P D/M 411700 Loan Administrative Expense Appropriation N B D E D/C D/P D/M 411800 Reestimated Loan Subsidy Appropriation N B D E D/C 411900 Other Appropriations Realized N B D E D/C D/E/F/P D/M 412000 Anticipated Indefinite Appropriations Y B D E D/C D/M 1992-2016412100

Amounts Appropriated From Specific Invested TAFS Reclassified -Receivable - Cancellation N B D E D/C P/S D/M 

412200

Authority Adjusted for Interest on the Bureau of the Fiscal ServiceSecurities N B D B/E D/C M 

412300

Amounts Appropriated From Specific Invested TAFS Reclassified -Receivable - Temporary Reduction N B D E D/C B/P/S D/M 

412400

Amounts Appropriated From Specific Invested TAFS Reclassified -Payable - Temporary Reduction/Cancellation N B C E D/C D/M 

412500 Loan Modification Adjustment Transfer Appropriation N B D E D/C D/M 1992-2016 

412600 Amounts Appropriated From Specific Invested TAFS - Receivable N B D B/E D/C B/P D/M F #412700 Amounts Appropriated From Specific Invested TAFS - Payable N B C B/E D/C D/M F #412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In N B D E D/C B/P D/M F #

412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out N B C E D/C B/P D/M F #413000 Appropriation To Liquidate Contract Authority Withdrawn N B C E D/C D/M 

DRAFT T/L S2 15-01 IV AT - 10 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

413100 Current-Year Contract Authority Realized N B D E D/C D/M 

413200 Substitution of Contract Authority N B C E D/C S 413300 Decreases to Indefinite Contract Authority N B C E D/C D/M 413400 Contract Authority Withdrawn N B C E D/C 413500 Contract Authority Liquidated N B C E D/C P/S D/M 413600 Contract Authority To Be Liquidated by Trust Funds N B C B/E D/C D/M 413700 Transfers of Contract Authority - Allocation N B D B/E D/C D/M F #413800 Appropriation To Liquidate Contract Authority N B D E D/C D/M 413900 Contract Authority Carried Forward N B D B/E D/C 414000 Substitution of Borrowing Authority N B C E D/C P/S D/M F/P/T 

414100 Current-Year Borrowing Authority Realized N B D E D/C D/M F/P/T 1992-2016 

414200 Actual Repayment of Borrowing Authority Converted to Cash N B C E D/C 1992-2016 

414300 Current-Year Decreases to Indefinite Borrowing Authority Realized N B C E D/C D/M F/P/T 1992-2016 

414400 Borrowing Authority Withdrawn N B C E D/C F/P/T 1992-2016 414500 Borrowing Authority Converted to Cash N B C E D/C F/P/T 1992-2016 414600 Actual Repayments of Debt, Current-Year Authority N B C E D/C B/P/S D/M 1992-2016 414700 Actual Repayments of Debt, Prior-Year Balances N B C E D/C 1992-2016 414800 Resources Realized From Borrowing Authority N B D E D/C F/P/T 1992-2016 414900 Borrowing Authority Carried Forward N B D B/E D/C F/P/T 1992-2016 

415000 Reappropriations - Transfers-In N B D E D/C D/M 

415100

Actual Capital Transfers to the General Fund of the Treasury, CurrentYear Authority N B C E D/C P/S D/M 1992-2016 

415200

Actual Capital Transfers to the General Fund of the Treasury, PriorYear Balances N B C E D/C 1992-2016 

415300 Transfers of Contract Authority - Nonallocation N B D B/E D/C F #415400

Appropriation To Liquidate Contract Authority - Nonallocation -Transferred N B D E D/C 

415500

Appropriation To Liquidate Contract Authority - Allocation -Transferred N B D E D/C 

415700

Authority Made Available From Receipt or Appropriation BalancesPreviously Precluded From Obligation N B D E D/C C/P 

415800

Authority Made Available From Offsetting Collection BalancesPreviously Precluded From Obligation N B D E D/C D/M 

416000 Anticipated Transfers - Current-Year Authority Y B D E D/C

B/C/D/P/

R/S D/M 1992-2016

416500 Allocations of Authority - Anticipated From Invested Balances Y B D E D/C D/M 1992-2016416600

Allocations of Realized Authority - To Be Transferred From InvestedBalances N B D B/E D/C D/M F #

416700

Allocations of Realized Authority - Transferred From InvestedBalances N B D E D/C D/M F #

416800

Allocations of Realized Authority Reclassified - Authority To BeTransferred From Invested Balances - Temporary Reduction N B D E D/C D/M F #

417000 Transfers - Current-Year Authority N B D E D/C P/S D/M F #417100 Nonallocation Transfers of Invested Balances - Receivable N B D B/E D/C D/M F #417200 Nonallocation Transfers of Invested Balances - Payable N B C B/E D/C D/M F #417300 Nonallocation Transfers of Invested Balances - Transferred N B D E D/C D/M F #

DRAFT T/L S2 15-01 IV AT - 11 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

417500

Allocation Transfers of Current-Year Authority for NoninvestedAccounts N B D E D/C P/S D/M F #

417600 Allocation Transfers of Prior-Year Balances N B D E D/C P/S F #418000 Anticipated Transfers - Prior-Year Balances Y B D E D/C 1992-2016418300

Anticipated Balance Transfers - Unobligated Balances - LegislativeChange of Purpose Y B D E D/C P/R/S D/M 1992-2016

419000 Transfers - Prior-Year Balances N B D E D/C P/S F #419100

Balance Transfers - Extension of Availability Other ThanReappropriations N B D E D/C P/S F #

419200 Balance Transfers - Unexpired to Expired N B D E D/C P/S 419300

Balance Transfers - Unobligated Balances - Legislative Change ofPurpose N B D E D/C P/S D/M F #

419500 Transfer of Obligated Balances N B D E D/C 1992-2016419600 Balance Transfers-In - Expired to Expired N B D E D P/S 419700 Balance Transfers-Out - Expired to Expired N B C E C P/S 419900 Transfer of Expired Expenditure Transfers - Receivable N B D E D/C F #420100 Total Actual Resources - Collected N B D B/E D/C 1992-2016421000 Anticipated Reimbursements and Other Income Y B D E D/C A/B/E D/M 1992-2016 421200 Liquidation of Deficiency - Offsetting Collections N B D E D/C D/M E/F/N 421500 Anticipated Expenditure Transfers from Trust Funds Y B D E D/C A/B/E D/M 1992-2016 422100 Unfilled Customer Orders Without Advance N B D B/E D/C D/M 1992-2016 E/F 422200 Unfilled Customer Orders With Advance N B D B/E D/C D/M 1992-2016 E/F/N 422500 Expenditure Transfers from Trust Funds - Receivable N B D B/E D/C D/M 1992-2016 423000 Unfilled Customer Orders Without Advance - Transferred N B D E D/C D/M 1992-2016 E/F #423100 Unfilled Customer Orders With Advance - Transferred N B C E D/C D/M 1992-2016 E/F/N 423200

Appropriation Trust Fund Expenditure Transfers - Receivable -Transferred N B D E D/C D/M 1992-2016 F #

423300 Reimbursements and Other Income Earned - Receivable - Transferred N B D E D/C D/M 1992-2016 E/F #423400 Other Federal Receivables - Transferred N B D E D/C D/M 1992-2016 F #425100 Reimbursements and Other Income Earned - Receivable N B D B/E D/C D/M 1992-2016 E/F 425200 Reimbursements and Other Income Earned - Collected N B D E D/C D/M 1992-2016 E/F/N 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid N B D E D/C D/M 1992-2016 E/F/N 425500 Expenditure Transfers from Trust Funds - Collected N B D E D/C D/M 1992-2016 426000 Actual Collections of "governmental-type" Fees N B D E D/C D/M 1992-2016 426100 Actual Collections of Business-Type Fees N B D E D/C D/M 1992-2016 426200 Actual Collections of Loan Principal N B D E D/C D/M 1992-2016 426300 Actual Collections of Loan Interest N B D E D/C D/M 1992-2016 426400 Actual Collections of Rent N B D E D/C D/M 1992-2016 

DRAFT T/L S2 15-01 IV AT - 12 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

426500 Actual Collections From Sale of Foreclosed Property N B D E D/C D/M 1992-2016 

426600 Other Actual Business-Type Collections From Non-Federal Sources N B D E D/C D/M 1992-2016 426700

Other Actual "governmental-type" Collections From Non-FederalSources N B D E D/C D/M 1992-2016 

427100 Actual Program Fund Subsidy Collected N B D E D/C D/M 1992-2016 427300 Interest Collected From Treasury N B D E D/C D/M 1992-2016 

427500 Actual Collections From Liquidating Fund N B D E D/C D/M 1992-2016 

427600 Actual Collections From Financing Fund N B D E D/C D/M 1992-2016 427700 Other Actual Collections - Federal N B D E D/C D/M 1992-2016 428300 Interest Receivable From Treasury N B D B/E D/C D/M 1992-2016 428500 Receivable From the Liquidating Fund N B D B/E D/C D/M 1992-2016 428600 Receivable From the Financing Fund N B D B/E D/C D/M 1992-2016 428700 Other Federal Receivables N B D B/E D/C D/M 1992-2016 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds N B D E D/C D/M 429500 Adjustments to the Exchange Stabilization Fund N B D B/E D/C 431000 Anticipated Recoveries of Prior-Year Obligations Y B D E D/C A/B/E 1992-2016 432000

Adjustments for Changes in Prior-Year Allocations of BudgetaryResources N B D E D/C 

435000 Canceled Authority N B C E D/C D/M 435100

Partial or Early Cancellation of Authority With a U.S. TreasuryWarrant N B C E D/C D/M 

435500 Cancellation of Appropriation From Unavailable Receipts N B C E D/C D/M 435600 Cancellation of Appropriation From Invested Balances N B C E D/C D/M 435700

Cancellation of Appropriated Amounts Receivable From Invested Trus

or Special Funds N B C E D/C D/M 

437000 Offset to Appropriation Realized for Redemption of Treasury Securities N B C E D/C 438200 Temporary Reduction - New Budget Authority N B C E D/C

B/C/D/P/

S D/M F/P/T 

438300 Temporary Reduction - Prior-Year Balances N B C E D/C D/P/S D/M 438400 Temporary Reduction/Cancellation Returned by Appropriation N B C B/E D/C

B/C/D/P/

S D/M F/P/T 

438700

Temporary Reduction of Appropriation From Unavailable Receipts,New Budget Authority N B C E D/C D/P D/M 

438800

Temporary Reduction of Appropriation From Unavailable Receipts,Prior-Year Balances N B C E D/C D/P D/M 

439000 Reappropriations - Transfers-Out N B C E D/C D/M 

439100 Adjustments to Indefinite Appropriations N B C E D/C D/M 439200 Permanent Reduction - New Budget Authority N B C E D/C

B/C/D/P/

R/S D/M F/P/T 

439300 Permanent Reduction - Prior-Year Balances N B C E D/C

B/C/D/P/

R/S D/M F/P/T 

439400 Receipts Unavailable for Obligation Upon Collection N B C B/E D/C D/M 

439500

Authority Unavailable for Obligation Pursuant to Public Law -Temporary Y B C E D/C

B/C/D/P/

R/S D/M 1992-2016 

DRAFT T/L S2 15-01 IV AT - 13 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

439600

Special and Trust Fund Refunds and Recoveries TemporarilyUnavailable - Receipts Unavailable for Obligation Upon Collection N B C E D/C 

439700 Receipts and Appropriations Temporarily Precluded From Obligation N B C B/E D/C C/P D/M 

439800 Offsetting Collections Temporarily Precluded From Obligation N B C B/E D/C S D/M 

439900

Special and Trust Fund Refunds and Recoveries TemporarilyUnavailable - Receipts and Appropriations Temporarily Precluded From Obligation N B C E D/C 

442000 Unapportioned Authority - Pending Rescission N B C E D/C 1992-2016 

443000 Unapportioned Authority - OMB Deferral N B C E D/C 1992-2016 445000 Unapportioned Authority N B C B/E D/C 1992-2016 451000 Apportionments N B C E D/C A/S 1992-2016 459000

Apportionments - Anticipated Resources - Programs Subject toApportionment Y B C E D/C A/S 1992-2016 

461000 Allotments - Realized Resources N B C E D/C A/S 1992-2016 462000 Unobligated Funds Exempt From Apportionment N B C B/E D/C A/S 1992-2016 463000 Funds Not Available for Commitment/Obligation N B C E D/C A/B/E 1992-2016 463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund N B C B/E D/C E 465000 Allotments - Expired Authority N B C B/E D/C A/B/E 1992-2016 469000 Anticipated Resources - Programs Exempt From Apportionment Y B C E D/C A/S 1992-2016 470000 Commitments - Programs Subject to Apportionment N B C E D/C A/S 1992-2016 472000 Commitments - Programs Exempt From Apportionment N B C E D/C A/S 1992-2016 480100 Undelivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### 1992-2016 480200 Undelivered Orders - Obligations, Prepaid/Advanced N B C B/E D/C A/B/E #### D/M 1992-2016 483100 Undelivered Orders - Obligations Transferred, Unpaid N B C E D/C 1992-2016 F #483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced N B C E D/C 1992-2016 487100

Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries N B D E D/C 1992-2016 

487200

Downward Adjustments of Prior-Year Prepaid/Advanced UndeliveredOrders - Obligations, Refunds Collected N B D E D/C D/M 1992-2016 F/N 

488100

Upward Adjustments of Prior-Year Undelivered Orders - Obligations,

Unpaid N B C E D/C A/B/E #### 1992-2016 

488200

Upward Adjustments of Prior-Year Undelivered Orders - Obligations,

Prepaid/Advanced N B C E D/C A/B/E #### D/M 1992-2016 

490100 Delivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### 1992-2016 490200 Delivered Orders - Obligations, Paid N B C E D/C A/B/E #### D/M 1992-2016 490800 Authority Outlayed Not Yet Disbursed N B C B/E D/C A/E D/M 493100 Delivered Orders - Obligations Transferred, Unpaid N B C E D/C 1992-2016 F #497100

Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries N B D E D/C 1992-2016 

497200

Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected N B D E D/C D/M 1992-2016 E/F/N 

498100

Upward Adjustments of Prior-Year Delivered Orders - Obligations,

Unpaid N B C E D/C A/B/E #### 1992-2016 

498200

Upward Adjustments of Prior-Year Delivered Orders - Obligations,

Paid N B C E D/C A/B/E #### D/M 1992-2016 

DRAFT T/L S2 15-01 IV AT - 14 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

510000 Revenue From Goods Sold N P C E D/C X F/N #

510900 Contra Revenue for Goods Sold N P D E D/C X F/N #520000 Revenue From Services Provided N P C E D/C X F/N #520900 Contra Revenue for Services Provided N P D E D/C X F/N #531000 Interest Revenue - Other N P C E D/C A/S T/X F/N #

531100 Interest Revenue - Investments N P C E D/C A/S T/X F/N/Z #

531200 Interest Revenue - Loans Receivable/Uninvested Funds N P C E D/C A/S T/X F/N #531300 Interest Revenue - Subsidy Amortization N P C E D/C X N 531400

Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act N P C E D/C X N

531500

Contra Revenue for Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act N P D E D/C X N

531700 Contra Revenue for Interest Revenue - Loans Receivable N P D E D/C A/S T/X F/N #531800 Contra Revenue for Interest Revenue - Investments N P D E D/C A/S T/X F/N #531900 Contra Revenue for Interest Revenue - Other N P D E D/C A/S T/X F/N #532000 Penalties and Fines Revenue N P C E D/C A/S T F/G/N #532400 Contra Revenue for Penalties and Fines N P D E D/C A/S T F/G/N #532500 Administrative Fees Revenue N P C E D/C A/S X F/N #532900 Contra Revenue for Administrative Fees N P D E D/C A/S X F/N #540000 Funded Benefit Program Revenue N P C E D/C T/X F/N #540500 Unfunded FECA Benefit Revenue N P C E D/C X F/N #540600 Contra Revenue for Unfunded FECA Benefit Revenue N P D E D/C X F/N #540900 Contra Revenue for Funded Benefit Program Revenue N P D E D/C T/X F/N #550000 Insurance and Guarantee Premium Revenue N P C E D/C X N550900 Contra Revenue for Insurance and Guarantee Premium Revenue N P D E D/C X N

DRAFT T/L S2 15-01 IV AT - 15 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

560000 Donated Revenue - Financial Resources N P C E D/C A/S T N

560900 Contra Revenue for Donations - Financial Resources N P D E D/C A/S T N561000 Donated Revenue - Nonfinancial Resources N P C E D/C T N561900 Contra Donated Revenue - Nonfinancial Resources N P D E D/C T N564000 Forfeiture Revenue - Cash and Cash Equivalents N P C E D/C D A T N564900 Contra Forfeiture Revenue - Cash and Cash Equivalents N P D E D/C D A T N565000 Forfeiture Revenue - Forfeitures of Property N P C E D/C E A T N565900 Contra Forfeiture Revenue - Forfeitures of Property N P D E D/C E A T N570000 Expended Appropriations N P C E D/C G #570500

Expended Appropriations - Prior Period Adjustments Due to Corrections of Errors - Years Preceding the Prior Year N P C E D/C Z

570800

Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors N P C E D/C Z

570900

Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles N P C E D/C Z

571000

Transfer in of Agency Unavailable Custodial and Non-EntityCollections N P C E D/C F #

571200

Accrual of Agency Amount To Be Collected - Custodial and NonEntity N P C E D/C F #

572000 Financing Sources Transferred In Without Reimbursement N P C E D/C F #

573000 Financing Sources Transferred Out Without Reimbursement N P D E D/C F #574000 Appropriated Dedicated Collections Transferred In N P C E D/C F #574500 Appropriated Dedicated Collections Transferred Out N P D E D/C F #575000 Expenditure Financing Sources - Transfers-In N P C E D/C F #575500 Nonexpenditure Financing Sources - Transfers-In - Other N P C E D/C F #575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers N P C E D/C F #576000 Expenditure Financing Sources - Transfers-Out N P D E D/C F #576500 Nonexpenditure Financing Sources - Transfers-Out - Other N P D E D/C F #

DRAFT T/L S2 15-01 IV AT - 16 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

576600 Nonexpenditure Financing Sources - Transfers-Out - Capital Transfers N P D E D/C F #

577500 Nonbudgetary Financing Sources Transferred In N P C E D/C F #

577600 Nonbudgetary Financing Sources Transferred Out N P D E D/C F #

577700 Authority Transfer Control In N P C E D/C 577800 Authority Transfer Control Out N P D E D/C 578000 Imputed Financing Sources N P C E D/C F #579000 Other Financing Sources N P C E D/C D/E G/Z #

579100

Adjustment to Financing Sources - Downward Reestimate or Negative Subsidy N P D E D/C E G/Z #

579200 Financing Sources To Be Transferred Out - Contingent Liability N P D E D/C F #579500 Seigniorage N P C E D/C E N580000 Tax Revenue Collected - Not Otherwise Classified N P C E D/C A/S T G/N #580100 Tax Revenue Collected - Individual N P C E D/C A/S T G/N #580200 Tax Revenue Collected - Corporate N P C E D/C A/S T G/N #580300 Tax Revenue Collected - Unemployment N P C E D/C A/S T G/N #580400 Tax Revenue Collected - Excise N P C E D/C A/S T G/N #580500 Tax Revenue Collected - Estate and Gift N P C E D/C A/S T G/N #580600 Tax Revenue Collected - Customs N P C E D/C A/S T G/N #582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified N P C E D/C A/S T G/N #582100 Tax Revenue Accrual Adjustment - Individual N P C E D/C A/S T G/N #582200 Tax Revenue Accrual Adjustment - Corporate N P C E D/C A/S T G/N #582300 Tax Revenue Accrual Adjustment - Unemployment N P C E D/C A/S T G/N #582400 Tax Revenue Accrual Adjustment - Excise N P C E D/C A/S T G/N #582500 Tax Revenue Accrual Adjustment - Estate and Gift N P C E D/C A/S T G/N #

DRAFT T/L S2 15-01 IV AT - 17 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

582600 Tax Revenue Accrual Adjustment - Customs N P C E D/C A/S T G/N #

583000 Contra Revenue for Taxes - Not Otherwise Classified N P D E D/C A/S T G/N #583100 Contra Revenue for Taxes - Individual N P D E D/C A/S T G/N #583200 Contra Revenue for Taxes - Corporate N P D E D/C A/S T G/N #583300 Contra Revenue for Taxes - Unemployment N P D E D/C A/S T G/N #583400 Contra Revenue for Taxes - Excise N P D E D/C A/S T G/N #583500 Contra Revenue for Taxes - Estate and Gift N P D E D/C A/S T G/N #583600 Contra Revenue for Taxes - Customs N P D E D/C A/S T G/N #589000 Tax Revenue Refunds - Not Otherwise Classified N P D E D/C A/S T G/N #589100 Tax Revenue Refunds - Individual N P D E D/C A/S T G/N #589200 Tax Revenue Refunds - Corporate N P D E D/C A/S T G/N #589300 Tax Revenue Refunds - Unemployment N P D E D/C A/S T G/N #589400 Tax Revenue Refunds - Excise N P D E D/C A/S T G/N #589500 Tax Revenue Refunds - Estate and Gift N P D E D/C A/S T G/N #589600 Tax Revenue Refunds - Customs N P D E D/C A/S T G/N #590000 Other Revenue N P C E D/C D/E A/S T/X F/G/N/Z #

590900 Contra Revenue for Other Revenue N P D E D/C D/E A/S T/X F/G/N/Z #

591900 Revenue and Other Financing Sources - Cancellations N P D E D/C G #

592100 Valuation Change in Investments - Exchange Stabilization Fund N P C E D/C X N 592200

Valuation Change in Investments for Federal Government SponsoredEnterprise N P C E D/C X N 

592300 Valuation Change in Investments - Beneficial Interest in Trust N P C E D/C S TN 599000 Collections for Others - Statement of Custodial Activity N P D E D/C D/E S T/X G/N/Z #

599100 Accrued Collections for Others - Statement of Custodial Activity N P D E D/C D/E S T/X G/N/Z #

599300

Offset to Non-Entity Collections - Statement of Changes in Net Position N P D E D/C E A G #

DRAFT T/L S2 15-01 IV AT - 18 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

599400

Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position N P D E D/C E A G #

599700

Financing Sources Transferred In From Custodial Statement Collections N P C E D/C A F #

599800

Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the General Fund of the Treasury N P D E D/C S F #

610000 Operating Expenses/Program Costs N P D E D/C F/N #619000 Contra Bad Debt Expense - Incurred for Others N P C E D/C F/N #619900 Adjustment to Subsidy Expense N P C E D/C N631000

Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the Federal Financing Bank N P D E D/C F #

632000 Interest Expenses on Securities N P D E D/C F/N #633000 Other Interest Expenses N P D E D/C A/S F/G/N/Z #633800 Remuneration Interest N P D E D/C N 634000 Interest Expense Accrued on the Liability for Loan Guarantees N P D E D/C N640000 Benefit Expense N P D E D/C F/N/Z #650000 Cost of Goods Sold N P D E D/C N660000 Applied Overhead N P C E D/C N661000 Cost Capitalization Offset N P C E D/C N671000 Depreciation, Amortization, and Depletion N P D E D/C N672000 Bad Debt Expense N P D E D/C F/N #673000 Imputed Costs N P D E D/C F #679000 Other Expenses Not Requiring Budgetary Resources N P D E D/C A/S F/N #680000 Future Funded Expenses N P D E D/C F/N/Z #685000

Employer Contributions to Employee Benefit Programs Not Requiring Current-Year Budget Authority (Unobligated) N P D E D/C F #

690000 Nonproduction Costs N P D E D/C F/N/Z #

DRAFT T/L S2 15-01 IV AT - 19 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

711000 Gains on Disposition of Assets - Other N P C E D/C D/E T/X N 

711100 Gains on Disposition of Investments N P C E D/C D/E T/X F/N/Z #711200 Gains on Disposition of Borrowings N P C E D/C D/E T/X F #717100 Gains on Changes in Long-Term Assumptions - From Experience N P C E D/C X N717200 Losses on Changes in Long-Term Assumptions - From Experience N P D E D/C X N718000 Unrealized Gains N P C E D/C D/E T/X F/N #

718100 Unrealized Gain - Exchange Stabilization Fund N P C E D/C X N 719000 Other Gains N P C E D/C D/E T/X F/N #

719100

Other Gains for Accrued Special Drawing Right (SDR) Interest andCharges N P C E D/C X N 

721000 Losses on Disposition of Assets - Other N P D E D/C D/E T/X N 

721100 Losses on Disposition of Investments N P D E D/C D/E A T/X F/N/Z #721200 Losses on Disposition of Borrowings N P D E D/C D/E T/X F/Z #727100 Gains on Changes in Long-Term Assumptions N P C E D/C X N727200 Losses on Changes in Long-Term Assumptions N P D E D/C X N728000 Unrealized Losses N P D E D/C D/E T/X F/N #

728100 Unrealized Losses - Exchange Stabilization Fund N P D E D/C X N 729000 Other Losses N P D E D/C D/E T/X F/N/Z #

729100

Other Losses for Accrued Special Drawing Right (SDR) Interest andCharges N P D E D/C X N 

729200 Other Losses from Impairment of Assets N P D E D/C D/E X N 

730000 Extraordinary Items N P C E D/C X N 740000 Prior-Period Adjustments Due to Corrections of Errors N P C E D/C N/Z740100 Prior-Period Adjustments Due to Changes in Accounting Principles N P C E D/C N/Z740500

Prior Period Adjustments Due to Corrections of Errors -Years Preceding the Prior Year N P C E D/C N/Z

750000 Distribution of Income - Dividend N P D E D/C D/E T/X G/N/Z #

DRAFT T/L S2 15-01 IV AT - 20 
Part 1

SUPPLEMENT

No. USSGL Account Title Anticipated

Budg/P

rop

Norm 

Bal

Begin/E

nd

Debit/Cr

edit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/

NonFed

Tra

 P

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIB

- USSGL ATTRIBUTES BULK FILE ATTRIBUTES 

760000 Changes in Actuarial Liability N P D E D/C N 

771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments N P D E D/C F #880100 Offset for Purchases of Assets N P C E D/C F/N/Z #880200 Purchases of Property, Plant, and Equipment N P D E D/C F/N #880300 Purchases of Inventory and Related Property N P D E D/C F/N #880400 Purchases of Assets - Other N P D E D/C F/N #

DRAFT T/L S2 15-01 IV AT - 21 
Part 1

SUPPLEMENT

Trans. Code

X/K/N

X/N

NNN

X/K/NX/K/NX/K/NX/K/N

N

X/K/NX/K/NX/K/NX/K/NX/K/N

NNN

X/K/NX/K/NX/K/N

N

X/K/NX/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 22 
Part 1

SUPPLEMENT

Trans. Code

X/K/NX/K/NX/K/NX/K/N

N

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 23 
Part 1

SUPPLEMENT

Trans. Code

X/K/NX/K/NX/K/NX/K/N

N

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 24 
Part 1

SUPPLEMENT

Trans. Code

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 25 
Part 1

SUPPLEMENT

Trans. Code

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

NNNN

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 26 
Part 1

SUPPLEMENT

Trans. Code

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

X/N

X/K/NX/K/N

N

X/K/NX/K/N

NN

X/N

DRAFT T/L S2 15-01 IV AT - 27 
Part 1

SUPPLEMENT

Trans. Code

X/NX/NX/NX/NX/NX/NX/NX/NX/NX/NX/NX/NX/N

NN

X/NX/NX/NX/NX/NX/NX/NX/N

DRAFT T/L S2 15-01 IV AT - 28 
Part 1

SUPPLEMENT

Trans. Code

X/NX/NX/NX/NX/NX/N

X/K/N

X/NX/NX/NX/NX/NX/NX/NX/N

X/K/N

X/NX/NX/NX/NX/NX/N

DRAFT T/L S2 15-01 IV AT - 29 
Part 1

SUPPLEMENT

Trans. Code

X/NX/NX/NX/NX/NX/N

X/K/N

X/NX/NX/NX/NX/N

X/K/N

X/N

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

NNNN

X/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 30 
Part 1

SUPPLEMENT

Trans. Code

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 31 
Part 1

SUPPLEMENT

Trans. Code

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

X/N

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 32 
Part 1

SUPPLEMENT

Trans. Code

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

X/N

K/NK/N

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 33 
Part 1

SUPPLEMENT

Trans. Code

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

K/N

X/K/NX/K/NX/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 34 
Part 1

SUPPLEMENT

Trans. Code

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

N

K/N

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 35 
Part 1

SUPPLEMENT

Trans. Code

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

NN

X/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 36 
Part 1

SUPPLEMENT

Trans. Code

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

NN

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 37 
Part 1

SUPPLEMENT

Trans. Code

X/K/NX/K/NX/K/N

NN

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 38 
Part 1

SUPPLEMENT

Trans. Code

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 39 
Part 1

SUPPLEMENT

Trans. Code

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

N

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 40 
Part 1

SUPPLEMENT

Trans. Code

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

N

X/K/N

N

X/K/NX/K/NX/K/NX/K/NX/K/NX/K/N

N

X/K/N

N

X/N

X/K/NX/K/NX/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 41 
Part 1

SUPPLEMENT

Trans. Code

X/K/N

N

X/K/NX/K/NX/K/NX/K/N

DRAFT T/L S2 15-01 IV AT - 42